The act creates the responsible gaming grant program (grant program) in the department of revenue to promote responsible gaming and address problem gaming in the state. The Colorado limited gaming control commission (gaming commission), in collaboration with the behavioral health administration, is required to administer the grant program and award grants to eligible applicants from money in the responsible gaming grant program cash fund (cash fund), which is also created in the act. An "eligible applicant" means an agency of the state government, a local government, or, with certain exceptions, a nonprofit organization. To receive a grant, an eligible applicant must submit an application that includes the following information: The amount of grant money requested by the eligible applicant; How the eligible applicant will spend the grant money to address problem gaming or increase awareness of responsible gaming; Information concerning any current or past projects in which the eligible applicant has participated and that addressed responsible gaming or problem gaming; and Any other information required by rules promulgated by the gaming commission. Grantees may use grant money only for the purposes for which the grant money is awarded. On or before September 1, 2023, and on or before September 1 each year thereafter, each grantee must submit a report to the gaming commission concerning the use of grant money. On or before December 1, 2023, and on or before December 1 each year thereafter, the gaming commission must submit a summarized report to the legislative committees of reference and to the behavioral health administration. The gaming commission, in collaboration with the behavioral health administration, is required to promulgate rules to implement the grant program. The grant program is repealed, effective September 1, 2032. Before the repeal, the grant program is scheduled for a sunset review by the department of regulatory agencies. The act also requires the division of gaming (gaming division), on and after January 1, 2023, to operate a program to exclude certain individuals from all or certain gaming activities in the state. The gaming division must operate the exclusion program in accordance with rules promulgated by the gaming commission. The act also requires retail gaming licensees, sports betting operators, and internet sports betting operators (licensees) to annually submit a report to the director of the gaming division, which report describes the efforts of the licensee in the preceding state fiscal year to promote responsible gaming via advertising and other promotional methods and the licensee's plans concerning such promotional efforts in the current state fiscal year. The act also requires that on December 31, 2023, and on December 31 each year thereafter, any money credited to the wagering revenue recipients hold-harmless fund and not distributed within 2 years after being credited to the hold-harmless fund be transferred, as authorized by the gaming commission, to the cash fund. The act also requires that, for the 2022-23 state fiscal year and each state fiscal year thereafter, $2.5 million be transferred from the state share of the limited gaming fund to the cash fund. The act also requires the general assembly, for the 2022-23 state fiscal year, and for each state fiscal year thereafter, to appropriate $200,000 from the lottery fund to the state lottery division (division) to be expended by the division to pay for efforts to promote responsible gaming in the state. The act also limits the total amount of free bets that may be deducted on and after January 1, 2023, for the purpose of calculating the net sports betting proceeds of a sports betting operator or internet sports betting operator. Under current law, the Colorado lottery commission is required to promulgate rules that include the method for selling tickets or shares and the method to be used for selling instant scratch game tickets. The act removes a requirement that such rules must require all such sales to be on a cash-only basis. The act also removes existing language concerning individuals who are required by the gaming commission to be excluded or ejected from any licensed gaming establishment, which language is rendered redundant by the act's new exclusion language. For the 2022-23 state fiscal year, the act appropriates: $200,000 from the lottery fund to the department of revenue for use by the lottery division; and $2,500,000 from the cash fund to the department of revenue for use by the specialized business group.(Note: This summary applies to this bill as enacted.)
Currently, there is a property tax deferral program (program) for the state to make a secured loan to a qualified taxpayer to pay property taxes owed for the taxpayer's homestead. The act shifts the administrative responsibilities for the program from county treasurers to the state treasurer. This includes requiring: A taxpayer to file a claim for deferral with the state treasurer; The state treasurer to supply the deferral forms; The state treasurer to issue the certificate of tax deferral and record the certificate with the appropriate county clerk and recorder free of charge; The county treasurer to refund any overpayment on an account that has been deferred to the person who paid the taxes; A taxpayer to tender repayment of the loan to the state treasurer; and The state treasurer to send a deferral notice to taxpayers who have previously deferred property taxes, which notice has been updated to reflect the state treasurer's administrative role. The state treasurer cannot be held personally liable for failure to provide notices relating to property in the program. In addition, the state treasurer is permitted to: Conduct a public education campaign about the program; Contract with a third party to administer the program on behalf of the state treasurer; and Promulgate rules for the administration of the program. The act also creates an exception to the requirement that a loan becomes payable for a taxpayer when a property is no longer the taxpayer's homestead or when the taxpayer's equity in the property is less than the amount of the deferral and accrued interest on the deferral if the property becomes uninhabitable and loses its value as a result of natural causes, and it permits the state treasurer to foreclose a deferred tax lien once taxes and accrued interest become delinquent, instead of requiring the foreclosure. (Note: This summary applies to this bill as enacted.)
The act replaces an existing income tax deduction for expenses incurred by employers when providing alternative transportation options to employees with a refundable income tax credit of 50% of such expenses for such employers, including local government employers, subject to the limitations that the maximum amount spent in any income tax year for which an employer may claim a credit is $250,000 and that the maximum amount spent in any income tax year for any one employee for which an employer may claim a credit is $2,000 dollars. For purposes of the act, alternative transportation options means free or partially subsidized, generally accepted transportation demand management strategies, including but not limited to ridesharing arrangements, provision of ridesharing vans or low-speed conveyances such as human-powered or electric bicycles, shared micromobility options such as bikesharing and electric scooter sharing programs, carsharing programs, and guaranteed ride home programs. The credit is allowed for income tax years beginning on or after January 1, 2023, but before January 1, 2025. $93,758 is appropriated from the general fund to the department of revenue for implementation of the act. (Note: This summary applies to this bill as enacted.)
The act provides funding for early stage work required for front range passenger rail corridor development by: Requiring the state treasurer to transfer $1,900,000 from the general fund to the southwest chief rail line economic development, rural tourism, and infrastructure repair and maintenance fund (fund) on June 15, 2022. This will cause the transferred money to be paid to the front range passenger rail district (district) when the unencumbered balance of the fund is paid to the district, as required by current law as technically amended by the act, before the fund is repealed on July 1, 2022. Transferring $6,500,000 from the general fund to the state highway fund on July 1, 2022, for the purpose of funding specified environmental assessment work required in connection with the development of the Burnham Yard rail property; and Transferring $500,000 from the general fund to the unused state-owned real property fund on July 1, 2022. The act also requires the executive director of the department of personnel to engage with governmental and affected community stakeholders to create a site plan to support transit-oriented development at the Burnham Yard rail property site and potential recommendations for how to suballocate parcels for various beneficial uses at the site. The executive director, in consultation with the governmental stakeholders, is also required to actively reach out to and listen to the opinions of affected community stakeholders and citizens regarding all stages of the development of the Burnham Yard rail property and identify any additional or already engaged stakeholders who may have an interest in developing the suballocated parcels for the best use. The site plan must consider various specified types of development opportunities and uses for the site, must promote the development and operation of quality public private partnership opportunities, must include a well-defined framework to facilitate collaboration between public and private entities in infrastructure development and operation, and must enable investment of public and private capital. (Note: This summary applies to this bill as enacted.)
The act modifies the manner in which limited gaming tax revenues are allocated between the limited gaming fund and the extended limited gaming fund (i.e., the portion of limited gaming tax revenues derived from increased hours of operation, expanded wagering, and additional games of chance) in order to more equitably address recovery in the years immediately following a significant decrease in the revenue by: Adjusting the allocation for the state fiscal year 2021-22 to accommodate the significant unanticipated post-pandemic increase in the limited gaming tax revenues; and Establishing a mechanism to temporarily modify the allocation in years following a significant decrease in the limited gaming tax revenues. The act modifies the distribution of the state share of the limited gaming tax revenues (state share) by: Resetting the base portion of the state share deposited in the local government limited gaming impact fund for the fiscal year 2021-22 to clarify the amount after a 2-year hiatus of this allocation; Providing total supplemental payments of $1.25 million to the local government limited gaming recipients; and Transferring $3 million to the newly created state historical society strategic initiatives fund, which is to be used by the state historical society for programs and activities that strengthen the state historical society's financial position and expand its impact on the people of the state. A working group is created to determine if there is data available to identify the extended limited gaming tax revenues and, if such data is available, to collect the data and compare it with the current allocation required by law. The working group is required to prepare a written report of its findings and submit the report to the joint budget committee no later than November 1, 2022. (Note: This summary applies to this bill as enacted.)
To improve the clarity and certainty of the statutes, the act amends, repeals, and reconstructs various statutory provisions of law that are obsolete, imperfect, or inoperative. The specific reasons for each amendment or repeal are set forth in the appendix to the act. The amendments made by the act are not intended to change the meaning or intent of the statutes, as amended. (Note: This summary applies to this bill as enacted.)
The act amends the "Colorado Liquor Code" to eliminate the requirement that a hotel and restaurant, tavern, and lodging and entertainment licensee register a manager with the liquor enforcement division in the department of revenue. The licensees are required to notify and pay a fee to the state and local licensing authority if the licensee changes its manager. (Note: This summary applies to this bill as enacted.)
The act implements the recommendations of the department of regulatory agencies in its sunset review and report on the division of gaming (division) in the department of revenue. Specifically, the act: Continues the division for 11 years, until 2033; Allows the Colorado limited gaming control commission (commission) to delegate licensing duties to the division; Lowers the minimum age for a casino employee from 21 years of age to 18 years of age; Designates the department of revenue's hearings division to conduct hearings under the "Fantasy Contests Act"; Repeals the requirement that internationally based internet sports betting personnel submit to a fingerprint-based criminal history record check; and Subjects payments of sports bet winnings to the "Gambling Payment Intercept Act" on and after July 1, 2023. The act also empowers the commission to determine whether persons that are not licensed by the commission to conduct sports betting or limited gaming operations are offering to one or more members of the public, in any city, town, city and county, or county: Unlicensed sports betting operations; Unlicensed internet sports betting operations; or Unlicensed establishments that allow the use of equipment or devices that qualify as slot machines or are used to play roulette or craps. The act also prohibits a person from offering sports betting or one or more games, authorized as "limited gaming", to the public without possessing the required license from the commission to conduct: Sports betting operations; Internet sports betting operations; or Operations using equipment or devices that qualify as slot machines or are used to play roulette or craps. The act also adjusts the elements of the existing offense of underage gaming and resets the penalties for the offense as follows: For a first offense, a civil penalty of $500; For a second offense, a civil penalty of $1,000; and For a third or subsequent offense, a class 2 misdemeanor.(Note: This summary applies to this bill as enacted.)
Colorado law requires a towing carrier (carrier) to notify law enforcement, within 30 minutes after towing an abandoned vehicle, of the carrier's name and the storage location and description of the vehicle. The act clarifies that the carrier is deemed to have complied if: The carrier gave the location of the storage facility to law enforcement when obtaining authorization for the tow; or The carrier made 2 or more attempts within the 30 minutes after the tow to notify a law enforcement agency but was unsuccessful for reasons beyond the control of the carrier. When a carrier tows a vehicle without the owner's or lienholder's consent, current law requires the carrier to notify the department of revenue (department), the owner, and the lienholder of the tow between 2 and 10 days after the tow, thus imposing a 2-day waiting period before notification. The act repeals this waiting period and instead requires notice within 10 days after the tow and caps at $75 the amount the carrier may charge for sending this notice; however, the act encourages carriers to wait 24 hours after a tow to notify the owner and lienholder of the tow. Except for the first 24 hours, daily storage fees are forbidden until the carrier has sent the required notice to the owner and lienholder. A carrier's mechanic's lien does not attach to a vehicle for 30 days after notice was sent to the owner or lienholder of the vehicle if the carrier tows a vehicle from private property without the owner's, operator's, or lienholder's consent. If the owner or lienholder fails to retrieve the towed vehicle for 30 days, Colorado law authorizes the carrier to sell the vehicle to recover the carrier's fees. The act requires the carrier to set the sale price at the time of sale, list the fair market price at the time of sale, and report the sale price to the department within 5 business days after the sale. The law also requires the vehicle to be appraised by an independent third-party. Before the act, the balance of the money from the vehicle sale, after the carrier and law enforcement were reimbursed, was sent to the department to pay any taxes or fees. The act repeals this requirement and replaces it with a requirement that the carrier give the money to the lienholder or owner, depending on any lien. If the money is never claimed, it is sent to the unclaimed property program. The amount of the fee that a carrier must pay to have a carrier's permit is changed from $150 to being set by the public utilities commission (PUC), and approved by the executive director of the department of regulatory agencies, to cover the cost of regulating carriers. The PUC is authorized to deny an application for a carrier permit or to refuse to renew a carrier permit when a carrier has been convicted of a towing-related offense. The PUC may deny an application or refuse to renew a permit of a towing carrier based on a determination that there is good cause to believe the issuance of or renewal of the permit is not in the public interest. The act requires that carriers that are towing a vehicle from private property without the owner's, operator's, or lienholder's consent must: Display at their place of business and on any website the current maximum rates permitted by rule of the PUC for each tow service provided by the towing carrier, and the sign must include information about how to make a complaint to the PUC; Accept cash and major credit cards, as defined by rule of the PUC, and, upon request, disclose the accepted forms of payment; Not charge storage fees for a day on which the carrier did not store the vehicle; Before connecting to a vehicle, photographically document the vehicle's condition and the reason for the tow. Failure to produce documentation of the vehicle's condition or the reason for the tow creates a rebuttable presumption that any damages to the vehicle were caused by the carrier or that the tow was not authorized. Maintain an area at each storage facility with lighting adequate to inspect a vehicle for damage; Upon demand of the owner within 30 days after providing the owner notice that the vehicle has been towed, retrieve the contents of the towed vehicle or allow the owner to retrieve the vehicle or the contents; Upon the owner paying 15 percent of the fees or $60, whichever is less, and signing a form acknowledging the remainder of the debt, retrieve the towed vehicle or the contents of the towed vehicle or allow the owner to retrieve the vehicle or the contents; Obtain authorization from the property owner, leaseholder, or common interest community within 24 hours before towing a vehicle from private property; With certain exceptions, give 24 hours' written notice before removing a vehicle from a parking spot or the common areas of a condominium, cooperative, apartment, or mobile home park; Post adequate signs that a vehicle may be towed if parked inappropriately; Upon request, provide evidence of the carrier's insurance coverages; Have a sign at storage facilities that states the name, telephone number, and hours of operation of the carrier's business; Upon request, provide an itemized bill showing each charge and the rate for each fee that the person has incurred; Give written notice of the ability to make a complaint to the PUC; For a carrier to perform a nonconsensual tow, other than for an abandoned motor vehicle, from private property normally used for parking, the property owner or carrier must have provided adequate signs communicating the parking regulations that subject a vehicle to being towed; and Unless ordered by a peace officer, not tow a vehicle from private property because the rear license plate shows the vehicle registration is expired. If a carrier fails to comply with the provisions of the act, the carrier may not charge or retain any fees or charges for the services performed with respect to the vehicle and must return any fees it collected with respect to the vehicle. It is an affirmative defense in any action to collect towing fees that the carrier failed to comply with these provisions. If a carrier damages a vehicle or violates these provisions in a manner that causes damages and refuses to reimburse the owner, operator, or lienholder, the owner or lienholder may recover attorney fees. Carriers are required to record certain information about each nonconsensual tow, retain the information in their records for 3 years, and produce the records within 48 hours upon request. A carrier is prohibited from paying money or other valuable consideration to a landowner or business for the privilege of nonconsensually towing vehicles. It is a deceptive trade practice to violate the provisions of the act, and the attorney general is responsible for enforcement. Upon making a finding that a towing practice harms the public interest, the PUC may promulgate rules to stop or change the practice. The act appropriates $109,475 to the department of regulatory agencies for use by the PUC for implementation of this act and reappropriates $5,733 of the money to the department of personnel for vehicle replacement lease and purchase services. (Note: This summary applies to this bill as enacted.)
The act changes the calculation of the ad valorem credit allowed against the state severance tax on oil and gas. In tax years beginning on and after January 1, 2025, the credit is calculated on a per-well basis for wells that are not exempt from taxation and is equal to 76.56% of the gross income of the well multiplied by the mill levy fixed in the prior calendar year. A working group consisting of the director of the office of state planning and budgeting and the executive directors of the departments of revenue, natural resources, education, and local affairs, or their designees, is required to develop an implementation plan for making additional changes to the state severance tax on oil and gas. The implementation plan must make recommendations concerning the steps necessary to change the legal incidence of tax from interest owners to operators while maintaining revenue neutrality, require electronic filing of returns for severance taxes, and require additional electronic data collection to the tax. The plan must also include a quantitative fiscal analysis of the change in the calculation of the credit for ad valorem taxes and the change in the legal incidence of the tax and how they can be implemented while maintaining revenue neutrality. The group must submit the implementation plan to the joint budget committee by January 15, 2024. (Note: This summary applies to this bill as enacted.)
Colorado law requires a new motor vehicle dealer or a used motor vehicle dealer to maintain a principal place of business and sets minimum standards for the principal place of business. The act clarifies that the following acts are not a violation of this requirement: Delivering a motor vehicle to a customer for a test drive away from the dealer's principal place of business; Delivering documents for a customer to sign away from the dealer's principal place of business; Delivering documents to, or obtaining documents from, a customer away from the dealer's principal place of business; or Delivering a motor vehicle to a customer away from the dealer's principal place of business.(Note: This summary applies to this bill as enacted.)
Under current law, an affordable housing developer in Colorado can qualify for state property tax exemptions for 15 years and federal income tax credits for 30 years. The act allows affordable housing projects to receive the Colorado state property tax exemptions for an extended period of 15 years to match the period available under federal law. Under current law, the tax credit for environmental remediation of contaminated land (commonly referred to as the Brownfield credit) allows taxpayers to claim income tax credits for voluntary cleanup of contaminated land, known as brownfield, located in Colorado. Taxpayers can claim a transferable credit equivalent to 40% of the first $750,000 spent on remediation and 30% of the next $750,000 spent, for a maximum credit of $525,000 on remediation costs of $1.5 million or more. In addition, a "qualified entity", which is a county, municipality, or private nonprofit entity, is allowed an essentially identical transferable expense amount for expenses incurred in performing approved environmental remediation that can be transferred to a taxpayer as an income tax credit. The Colorado department of public health and environment (CDPHE) is authorized to certify a total of $3 million in both tax credits for each income tax year. The act: Extends the tax credit, which is set to expire on January 1, 2023, to January 1, 2025, for an additional 2 years; Increases the annual total cap on tax credits from $3 million to $5 million for calendar year 2022 and after; Expands the definition of "qualified entity" to include school districts, charter schools, special districts, institutions of higher education, and other quasi-governmental entities; Allows a taxpayer whose credit is tied to remediation of a site in a rural community to claim a credit equivalent to 50% of the first $750,000 spent on remediation and 40% of the next $750,000 spent; Eliminates some restrictions that taxpayers have on the transferability of credits, including a restriction that requires any transfer to occur within the first 2 years of receiving the tax credit and the requirement that the transferee certify that the taxpayer satisfied statutory requirements; and Requires a taxpayer and a transferee of a tax credit or transferable expense amount to jointly file a copy of the transfer agreement with CDPHE, specifies that such filing perfects the transfer, and clarifies that the transferee and the department of revenue can rely upon the certification by CDPHE of the ownership and the amount of the tax credit as being accurate.(Note: This summary applies to this bill as enacted.)
